UTL Industries Limited
Financial Results Overview
Quarter Ended 30th September 2026:
- Revenue from operations: ₹2.90 lakh
- Other income: ₹0.50 lakh
- Total income: ₹3.40 lakh
- Total expenses: ₹1.80 lakh
- Profit before tax: ₹1.60 lakh
- Tax expense: ₹(0.03) lakh (deferred tax)
- Net profit: ₹1.63 lakh
- Basic EPS: ₹0.00 (not annualized)
- Diluted EPS: ₹0.00 (not annualized)
Half Year Ended 30th September 2026:
- Revenue from operations: ₹4.35 lakh
- Other income: ₹0.50 lakh
- Total income: ₹4.85 lakh
- Total expenses: ₹9.65 lakh
- Loss before tax: ₹(4.80) lakh
- Net loss: ₹(4.80) lakh
- Basic EPS: ₹(0.01) (not annualized)
- Diluted EPS: ₹(0.01) (not annualized)
Comparative Figures (Audited Year Ended 31st March 2026):
- Revenue from operations: ₹26.84 lakh
- Other income: ₹0.02 lakh
- Total income: ₹26.86 lakh
- Total expenses: ₹21.05 lakh
- Profit before tax: ₹5.81 lakh
- Net profit: ₹5.78 lakh
- Basic EPS: ₹0.02
- Diluted EPS: ₹0.02
Segment Performance
Quarter Ended 30th September 2026:
- SMS Business: Revenue ₹2.90 lakh, Segment result ₹0.71 lakh
- Construction Business: Revenue ₹0.00, Segment result ₹0.93 lakh
Half Year Ended 30th September 2026:
- SMS Business: Revenue ₹4.35 lakh, Segment result ₹0.48 lakh
- Construction Business: Revenue ₹0.00, Segment result ₹(5.27) lakh
Segment Assets as at 30th September 2026:
- SMS Business: ₹4.19 lakh
- Construction Business: ₹435.83 lakh
- Others: ₹0.27 lakh
- Total segment assets: ₹440.29 lakh
Segment Liabilities as at 30th September 2026:
- SMS Business: ₹0.00 lakh
- Construction Business: ₹27.61 lakh
- Others: ₹1.56 lakh
- Total segment liabilities: ₹29.18 lakh
Balance Sheet Position (as at 30th September 2026)
Assets:
- Non-current assets: ₹0.26 lakh (Property, plant and equipment)
- Current assets: ₹440.03 lakh (Inventories ₹0.39 lakh, Trade receivables ₹0.50 lakh, Cash and cash equivalents ₹319.00 lakh, Other current assets ₹155.40 lakh, Deferred tax assets ₹0.15 lakh)
- Total assets: ₹440.29 lakh
Liabilities and Equity:
- Equity share capital: ₹329.55 lakh
- Reserves & surplus: ₹51.56 lakh
- Total equity: ₹381.11 lakh
- Current liabilities: ₹29.18 lakh (Unsecured loans ₹16.56 lakh, Trade payables ₹11.92 lakh, Current tax liabilities ₹0.70 lakh)
- Total equity and liabilities: ₹440.29 lakh
Cash Flow Statement (Half Year Ended 30th September 2026)
- Net loss before tax: ₹(4.80) lakh
- Cash generated from operations: ₹1.43 lakh
- Net cash flow from operating activities: ₹1.43 lakh
- Net cash used in investing activities: ₹0.00
- Net cash used in financing activities: ₹0.00
- Net increase in cash & cash equivalents: ₹1.43 lakh
- Cash & cash equivalents at beginning: ₹176.00 lakh
- Cash & cash equivalents at end: ₹319.00 lakh
Auditor's Review
V.J. Amin & Co., Chartered Accountants (FRN: 100335W) issued an independent review report stating that nothing has come to their attention causing them to believe that the financial results contain any material misstatement. The review was conducted in accordance with SRE 2410.
Additional Information
- Paid-up equity share capital: ₹329.55 lakh (face value ₹1 per share)
- The financial results were prepared in accordance with Indian Accounting Standards (Ind-AS)
- Company operates in two segments: Construction and Telecom SMS Services
- Previous period figures have been re-grouped/re-arranged for comparability
- Full format of quarterly financial results available on BSE website (www.bseindia.com) and company website (www.utlindustries.com)